TITLE

THE AUDITOR'S RESPONSIBILITY IN RELATION TO FRAUD, OTHER IRREGULARITIES AND ERRORS

PUB. DATE
April 1990
SOURCE
Accountancy;Apr90, Vol. 105 Issue 1160, p148
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Presents a guideline for auditor's responsibility in relation to fraud and other irregularities and errors in Great Britain. Definitions of fraud, other irregularities and errors; Fraud detection and prevention; Actions to be taken by auditor on discovery of fraud; Auditor's responsibility for reporting fraud.
ACCESSION #
6123011

 

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